This study aims to investigate the measurement instrument of the perception dimension of tax fairness using the Rasch model method. The dimensions of the perception of tax fairness are divided into seven dimensions, namely general fairness, exchange fairness, horizontal fairness, vertical fairness, retributive fairness, policy fairness, and administrative fairness. The sampling technique employed purposive sampling by classifying several criteria for respondents. The distribution of data used Google docs to as many as 122 individuals. The results of this study indicate that the Cronbach alpha value (KR-20) is 0.71. The question item with code PF2 which is included in the personal fairness dimension with a logit value of +0.91 is the most difficult item for respondents to answer. There are three question items that are considered misfit because the logit value of the item is greater than the sum of the mean and standard deviation (1.27). The three items are VF 1 (1.72), RF1 (1.48), and EF2 (1.29). The contributions of this study are: (1) to enrich the literature on tax fairness perceptions by using the Rasch model as a data analysis tool, and (2) empirically, to validate the measurement instrument in the perception of tax fairness dimensions which will be useful for further research.

Akuntansi Syariah merupakan bidang akuntansi kontemporer yang sedang berkembang pesat. Khususnya, di negara yang mayoritas penduduknya adalah islam, seperti Indonesia. Lembaga Keuangan Syariah seperti Bank Syariah dan Lembaga Keuangan Non Bank yang berbasis syariah kian bermunculan seiring dengan permintaan masyarakat atas jasa keuangan maupun non keuangan yang berbasis syariah di Indonesia. Perkembangan tersebut harus ditunjang dengan ketersediaan sumber daya manusia yang berkualitas atas bidang akuntansi syariah. Sejalan dengan kegiatan Pengabdian Kemitraan Masyarakat (PKM), Program Studi Akuntansi Universitas Muhammadiyah Prof. Dr. Hamka melihat bahwa penting untuk memberikan pembekalan berupa pelatihan atas Akuntansi Syariahkepada para siswa di Sekolah Menengah Kejuruan. Melalui PKM ini, dapat memberikan kontribusi nyata untuk  meningkatkan minat, pengetahuan dan kemampuan atas Akuntansi Syariahpara siswa. Pelatihan ini diharapkan dapat berguna bagi masa depan para siswa dalam membangun karir mereka. Rangkaian kegiatan pelatihan PKM  ini menunjukan bahwa peserta pelatihan memiliki pemahaman materi dan potensis atas akuntansi syariah

This study aims to validate the instruments related to the attitudes and interests of accounting students towards the accounting profession. The sample of this research is accounting students by distributing questionnaires, then analyzed the data using Winstep Rasch. There are 120 remaining data after deducting 86 outlier data which are analyzed again using Winstep Rasch software. The results of this study showed the value of Cronbach's alpha (KR-20) was 0.95. The most difficult question element to be agreed upon by the respondents was the Q10 item which was included in the attitude instrument, namely the question "Accountants are boring people" with a logit element value of +3.33.

Tujuan dari kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah untuk mengembangkan ekonomi masyarakat di Desa Sipak, Bogor. Pelaksanaan PKM ini juga merupakan upaya nyata berkelanjutan Tim Dosen Fakultas Ekonomi dan Bisnis (FEB) UHAMKA untuk berperan serta dalam mengembangkan potensi ekonomi masyarakat Desa Sipak. Beberapa warga memiliki kolam ikan yang berpotensi untuk terus dikembangkan dengan baik. Hal tersebut merupakan potensi lapangan pekerjaan yang patut untuk dikembangkan dan diperhitungkan. Tingkat pengangguran yang tinggi di Desa Sipak juga menjadi permasalahan bagi warga desa tersebut karena berdampak pada berbagai aspek kehidupan. Kegiatan pendampingan budidaya ikan ini diharapkan mampu menjadi solusi untuk mengurangi tingkat pengangguran di Desa Sipak. Kegiatan ini diwujudkan dengan pemberian bibit ikan, pakan ikan, dan peralatan penunjang untuk kolam ikan. Kegiatan ini juga diwujudkan dengan adanya pengarahan dan pendampingan pengelolaan kolam ikan yang baik dari Tim Dosen FEB UHAMKA. Pemuda – pemuda yang masih menganggur diberdayakan dalam pengelolaan ikan ini

This study aims to determine how the influence of company size, profitability, previous year's audit opinion, and liquidity on going concern audit opinions in mining and agriculture sector companies that have been listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period.The population of this research is mining and agriculture sector companies that have been listed on the Indonesia Stock Exchange (IDX). The sample selection technique used was purposive sampling and obtained 7 (seven) companies. The data collection technique used in this study is secondary data, namely tracing the financial statements of mining and agriculture sector companies for 2014-2018 through the IDX website (www.idx.co.id).The results showed that partially company size had no effect on going concern audit opinion with a significance level of 0.457> 0.05. Profitability variable partially affects going-concern audit opinion with a significance level of 0.031> 0.05. The audit opinion variable in the previous year partially influences going-concern audit opinion with a significance level of 0.010> 0.05. The liquidity variable partially has no effect on going concern audit opinion with a significance level of 0.722> 0.05. The effect of company size, profitability, previous year's audit opinion, and liquidity simultaneously affects going-concern audit opinion with a significance level of 0.000 <0.05.